Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2015

Sales and Use Tax Annotations

295.0000 GROSS RECEIPTS

Annotation 295.0702

(a) GENERAL

295.0702Services Related to the Sale of Printed Matter. When a firm sells printed matter, separately stated charges for word processing, folding and stapling of printed matter are services related to the sale of the printed matter.

A separately stated charge for composing a resume is not taxable when the purchaser of the printing is not required to contract with the printer for the composition service. 6/24/94.